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2023 (10) TMI 163 - AT - Central ExciseValuation of goods - value of freight charged separately on the invoices has to be excluded from the assessable value or not - Rule 5 of the Central Excise (Valuation) Rules - non-speaking order - violation of principles of natural justice - HELD THAT:- The finding in the impugned order are not supported by the exact provisions / clauses of the contracts examined. It is not understood from which clause of the contract or purchase order these conclusions have been reached. The impugned order reaches to the conclusions without stating the exact provisions on the contract from which these conclusions have been reached. In this background, it is not found that the impugned order is a speaking order. The impugned order is therefore set aside and matter remanded to the Commissioner (Appeals) for fresh adjudication after giving exact reasons along with evidence for reaching the conclusions arrived at therein. Appeal allowed by way of remand.
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